Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments relating to accruals assessability of certain securities

SubDivision B   Amendments of Division 16E of Part III

16   Effect of Division where qualifying security is trading stock

Section 159GY of the Principal Act is amended:

(a) by adding at the end of paragraph (a) "or";
          

(b) by omitting paragraph (b).